A sewing operator's true monthly cost, fully loaded
- Manual: opening a garment factory
- Social security, work permits and shifts
- Audited
This is the dossier's own calculation, built on components cited and verified in dossier 03: employer charges of 12.67% (IGSS 10.67 + IRTRA 1 + INTECAP 1), accruals for Bono 14 and for the aguinaldo year-end bonus (1/12 each, 8.33%), holiday pay (about 15/360, 4.17%) and the Q250 incentive bonus, which is exempt from charges. CE1 (base Q3,409.73): charges Q432.01, Bono 14 Q284.03, aguinaldo Q284.03, holiday Q142.19, bonus Q250 — total about Q4,802 excluding severance; with a severance accrual (about 8.3–9.7% more, contingent) about Q5,090–5,140. CE2 (base Q3,221.10): charges Q408.11, Bono 14 Q268.32, aguinaldo Q268.32, holiday Q134.32, bonus Q250 — about Q4,550 excluding severance, about Q4,820–4,865 with it. The annual floor for CE1 excluding severance is about Q57,600 per operator. The arithmetic was recomputed in audit with no differences; conversion to dollars must use the verified exchange rate held in the file, and if Bono 14 and the aguinaldo were subject to IGSS contributions the total would move by about 1.4 points (pending).
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Costo mensual CE1 sin indemnización
- ≈ Q4,802
- Costo mensual CE2 sin indemnización
- ≈ Q4,550
- Con provisión de indemnización CE1 / CE2
- ≈ Q5,090–5,140 / ≈ Q4,820–4,865
- Cargas patronales
- 12.67% (IGSS 10.67 + IRTRA 1 + INTECAP 1)
- Piso anual CE1 sin indemnización
- ≈ Q57,600 / operaria
Caveat
Sources
Related records
- Employer and employee IGSS contributions and total labor cost load
- Cost and timeline of the work permit at MINTRAB
- Who pays for the work permit and its legal basis
- Guatemalan-staff quota and limits on foreign employees
- Wage savings from locating outside the department of Guatemala
- IGSS employer registration: threshold and deadline
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.